Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Ad hoc disallowance of conveyance expenses and telephone and postage expenses and local and foreign travel expens - When the assessee furnished complete details, ad hoc disallowance cannot be made.... - AT
Ad hoc disallowance of conveyance expenses and telephone and postage expenses and local and foreign travel expens - When the assessee furnished complete details, ad hoc disallowance cannot be made.... - AT
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